The Kerala Panchayat Raj (Writing off irrecoverable amounts) Rules, 1998

1. Short title and commencement. —

(1) These rules may be called the Kerala Panchayat Raj (Writing off irrecoverable amounts) Rules, 1998.

(2) They shall come into force at once.


2. Definitions. — In these rules unless the context otherwise requires, —

(a)'Act' means the Kerala Panchayat Raj Act, 1994 (13 of 1994);
(b)'Section' means a section of the Act;
(c) Words and expressions used and not defined in these rules, but defined in the Act shall have the meanings respectively assigned to them in the Act.

3. Procedures to write off amounts.

     (1) With regard to irrecoverable amounts, the employees who are authorised to recover them or the Village Officer who is required to   collect the tax or fees under Section 211, shall report to the Secretary with reasons thereof and the Secretary shall examine the same and certify that eventhough all legal steps were taken to recover the amount from the defaulter they were failed and he has no property to recover the amount by attachment and a list of all such amounts shall once in every six months be prepared and submitted along with the report stating the reasons for writing off the amounts for the consideration of the Finance Standing Committee of the Panchayat. The Standing Committee may after considering the report of the Secretary, recommend the Panchayat to write off the amount.

(2) While considering to write off such amount the Panchayat Committee shall confirm that all possible steps have been taken and that the possibility to recover it is remote.
(3) If the Panchayat is satisfied that it is impossible to recover the amount by any means the Village Panchayat, Block Panchayat and the District Panchayat may, decide in each case to write oft amount not exceeding the maximum of one thousand rupees, two thousand rupees or five thousand rupees respectively. If the amount exceeds the maximum, Panchayat may write off after obtaining approval from the Director of Local Fund Audit and the Government.
(4) In case it is the duty of Government to realise any amount due to the Panchayat, the power to write off in respect thereof for the reason that it is irrecoverable, shall be exercised only with the sanction of Government.
* Published in Kerala Gazette (Extra) No. 1486 dt. 18-08-2001.


(5)When a proposal for write off is approved by the Panchayat Committee, the Secretary shall record the particulars regarding that in a register in the model of the form in the Schedule annexed to these rules.
(6)Immediately on obtaining the approval to write off tax, fees or any other amount, the Secretary shall after noting number and date of write off order, stamp "written off on all documents connected therewith such as notices, bills and warrants (including foil and counterfoil). Particulars as may be necessary shall be entered in the demand register also. A copy of order of write off shall be sent to the Auditor, and a copy shall be published on the notice board of the office of concerned Panchayat, but in the case of Block Panchayat, a copy shall be published on the notice board of the office of Village Panchayats, coming within the limit of that Block Panchayat and in the case of District Panchayat a copy shall be published on the notice board of the office of Block Panchayats and Village Panchayats coming within the limit of that District Panchayat and the Village Panchayats shall intimate the same in the succeeding meeting of the Grama Sabha.


[See sub-rule (5) of Rule 3] Register to record the write off irrecoverable amount of............ *Village Panchayat/ Block Panchayat/District Panchayat

  1. Name and address of defaulter :


  2. Reference regarding the entry in demand register :


  3. Due amount and from which item :


  4. Financial year in which amount become due :


  5. Reason for approval of write off :


  6. Amount written off :


  7. Number and date of order of write off :


  8. Signature of Secretary :


Explanatory Note

(This does not form part of the Notification, but is intended to indicate its general purpose.)

As per Section 244 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) a Panchayat may write off irrecoverable amounts subject to the limitations and restrictions that may be prescribed. The Government have decided to prescribe the limitations and restrictions for the said purpose. This Notification is intended to achieve the above object.

* Strike off whichever is not applicable